UNIVERSITY OF PRISTINA

SUMMARY OF AUDIT TESTING SAMPLE SIZES AT PLANNING SAMPLE SIZES PLANNING MOST LIKELY MATERIALITY ERROR euro euro 113,000.00 113,000.00 113,000.00 113,000.00 113,000.00 11,150.00 11,150.00 11,150.00 11,150.00 11,150.00 REVISED PLANNING BUDGET euro 15,900,000.00 3,900,000 1,300,000.00 1,200,000 -7,200,000 15,100,000.00 FACTOR 3.0 FACTOR FACTOR 2.0 0.7

ACCOUNT AREA/COMPONENT

PRECISION euro 90,315.00 100,350.00 100,350.00 100,350.00 100,350.00

WAGES AND SALARIES GOODS AND SERVICES SUBVENTIONS CAPITAL EXPENDITURE REVENUE TOTAL

476 117 39 36 216 884

317 78 26 24 144 589

111 28 10 9 51 209

SUMMARY OF AUDIT TESTING SAMPLE SIZES FOR INTERIM AUDIT SAMPLE SIZES PLANNING MOST LIKELY MATERIALITY ERROR euro euro 113,000.00 113,000.00 113,000.00 113,000.00 113,000.00 11,150.00 11,150.00 11,150.00 11,150.00 11,150.00 JAN -SEPT EXPENDITURE euro 12,100,000.00 2,600,000.00 800,000.00 300,000.00 -5,000,000 10,800,000.00 FACTOR 3.0 FACTOR FACTOR 2.0 0.7

ACCOUNT AREA/COMPONENT

PRECISION euro 100,350.00 100,350.00 100,350.00 100,350.00 100,350.00

WAGES AND SALARIES GOODS AND SERVICES UTILITES CAPITAL EXPENDITURE REVENUE TOTAL

362 66 24 9 150 611

242 44 16 6 100 408

85 19 6 3 35 148

SUMMARY OF AUDIT TESTING SAMPLE SIZES FOR FINAL AUDIT SAMPLE SIZES PLANNING MOST LIKELY MATERIALITY ERROR euro euro 118,507.96 118,884.65 118,884.65 118,884.65 118,884.65 11,850.80 11,888.47 11,888.47 11,888.47 11,888.47 FINAL EXPENDITURE euro 17,361,463.19 4,276,391.88 976,100.00 1,162,975.00 -9,162,571 14,614,359.07 FACTOR 3.0 FACTOR FACTOR 2.0 0.7 final sample sizes

ACCOUNT AREA/COMPONENT

PRECISION euro 95,991.44 96,296.57 96,296.57 96,296.57 96,296.57

WAGES AND SALARIES GOODS AND SERVICES SUBVENTIONS CAPITAL EXPENDITURE REVENUE TOTAL note

485 121 28 22 257 913

324 81 19 22 172 618

114 29 7 5 60 215

109 4 28 10 257 408 see note

Capital expenditure has additional 2 high value items to test at final

ACCOUNT AREA/COMPONENT WAGES AND SALARIES GOODS AND SERVICES SUBVENTIONS CAPITAL EXPENDITURE TOTAL Materiality 0.5% of expenditure Anticipated Most Likely Error (MLE) 10% of Materiality Precision percentage ( Materiality - AMLE) 90%

ALLOCATED BUDGET euros 15,900,000.00 3,900,000.00 1,300,000.00 1,200,000.00 22,300,000.00 111,500.00 11,150.00 90,315.00

DRAFT ACCOUNT 17,361,463.19 4,276,391.88 900,761.00 1,162,975.00 23,701,591.07 118,507.96 11,850.80 95,991.44

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

WAGES AND SALARIES 15,900,000 Number (optional) Value 15,900,000 0 15,900,000 Value 15,900,000 111,500 11,150 90% 100,350 0.7 143,357 111 110% 123

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

3 476 524

2 317 349

0.7 111 123

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

WAGES AND SALARIES 12,100,000 Number (optional) Value 12,100,000 0 12,100,000 Value 12,100,000 111,500 11,150 90% 100,350 3.0 33,450 362 110% 399

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

3 362 399

2 242 267

0.7 85 94

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

WAGES AND SALARIES 17,361,463 Number (optional) Value 17,361,463 0 17,361,463 Value 17,361,463 118,508 11,851 90% 106,657 3.0 35,552 489 110% 538

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

3 485 534

2 324 357

0.7 114 134

C4-6 SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

GOODS AND SERVICES 3,900,000 Number (optional) Value 3,900,000 0 3,900,000 Value 3,900,000 111,500 11,150 100,350 3.0 33,450 117 110% 129

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

90%

3 117 129

2 78 86

0.7 28 31

C4-6 SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

GOODS AND SERVICES 2,600,000 Number (optional) Value 2,600,000 0 2,600,000 Value 2,600,000 111,500 11,150 100,350 0.7 143,357 19 110% 21

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

90%

3 66 73

2 44 49

0.7 19 21

C4-6 SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

GOODS AND SERVICES 4,276,392 Number (optional) Value 4,276,392 0 4,276,392 Value 4,276,392 118,508 11,851 106,657 0.7 152,367 29 110% 32

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

90%

3 121 134

2 81 90

0.7 29 30

C4-6 SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

UTILITIES 1,300,000 Number (optional) Value 1,300,000 0 1,300,000 Value 1,300,000 111,500 11,150 100,350 3.0 33,450 39 110% 43

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

90%

3 39 43

2 26 29

0.7 10 11

C4-6 SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

UTILITIES 800,000 Number (optional) Value 800,000 0 800,000 Value 800,000 111,500 11,150 100,350 3.0 33,450 24 110% 27

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

90%

3 24 27

2 16 18

0.7 6 7

C4-6 SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

UTILITIES 976,100 Number (optional) Value 976,100 0 976,100 Value 976,100 118,885 11,888 106,996 3.0 35,665 28 110% 31

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

90%

3 28 31

2 19 21

0.7 7 8

C4-6 SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

CAPITAL EXPENDITURE 1,200,000 Number (optional) Value 1,200,000 0 1,200,000 Value 1,200,000 111,500 11,150 100,350 3.0 33,450 36 110% 40

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

90%

3 36 40

2 24 27

0.7 9 10

C4-6 SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

CAPITAL EXPENDITURE 300,000 Number (optional) Value 300,000 0 300,000 Value 300,000 111,500 11,150 100,350 3.0 33,450 9 110% 10

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

90%

3 9 10

2 6 7

0.7 3 4

C4-6 SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

CAPITAL EXPENDITURE 1,162,975 Number (optional) Value 1,162,975

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

1,162,975 Value 1,162,975 118,885 11,888 106,996 2.0 53,498 22 110% 25

90%

3 22 25

2 22 17

0.7 5 6

C4-6 SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

REVENUE 7,200,000 Number (optional) Value 7,200,000 0 7,200,000 Value 7,200,000 111,500 11,150 100,350 3.0 33,450 216 110% 238

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

90%

3 216 238

2 144 159

0.7 51 57

C4-6 SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

REVENUE 5,000,000 Number (optional) Value 5,000,000 0 5,000,000 Value 5,000,000 111,500 11,150 100,350 3.0 33,450 150 110% 165

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

90%

3 150 165

2 100 110

0.7 35 39

C4-6 SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: Population Details: Population Analysis

REVENUE 9,162,571 Number (optional) Value 9,162,571 0 9,162,571 Value 9,162,571 118,885 11,888 106,996 0.7 152,852 60 110% 66

1. Population Value 2. High Value Items (i.e. to be excluded from sampling because of their size) 3. Key Items (i.e. any items tested by any means other than sampling) 4. Residual Population (i.e. to be tested by sampling) Sample size Calulation 0.7 1. Residual Population 2 2. Materiality 3 3. Anticipated Most likely Error (AMLE) 4. Planning Precision (enter percentage) 5. Assurance Factor 6. Average Sampling Interval (ASI) 7. Expected Sample Size (for MUS Sampling) 8. Expansion factor for non-MUS selection (leave blank for MUS) 9. Adjusted Sample Size (for non-MUS sampling)

90%

3 257 283

2 172 190

0.7 60 66